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1996 (10) TMI 111 - SUPREME COURTWhy the goods manufactured by the appellant should not be classified as parts of steel furniture falling within the scope of Tariff Item No. 40 of the Central Excise Tariff? Held that:- The photograph shown to us by the learned counsel for the appellant that the parts manufactured by the appellant are used for erecting shelves in industrial establishment and since they are taken to almost the ceiling height, ladders and cat walks have to be erected for the purposes of approaching those shelves used for storing or displaying industrial stocks. In the circumstances, we are of the opinion that the parts other than slotted angles and channels used in the erection of shelves and storage system would fall within the meaning of "parts of steel used in the preparation of steel furniture" under Tariff Item No. 40 but not the slotted angles and channels made of steel which fall in the exclusion clause of Item 40. Appeal dismissed.
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